The evaluation of the judicial system of the Turkish financial jurisdiction within the framework of the European Union countries

Tax and similar sources of revenues are obtained by the states, predominantly by social states, in order to meet public service expenditures.In this context, legal disputes could rise between tax payers and tax offices due to these taxes. The issue of tax and handling of the disputes in connection with tax requires expert knowledge.Apart from settling tax disputes, fulfillment of its many other functions by the financial jurisdiction is very important.Heavy workload of the courts of the first instances and the Council of State are not only caused by defects of the Turkish judicial system but also there are some other reasons.If the EU countries are to be taken as a model, each country has its own social and cultural differences and those differences should also be taken into account and such an application of model to Turkey shall be analyzed thoroughly.